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UAE's new tax rule on e-cigarette liquids can help curb youth vaping – doctors

UAE's new tax rule on e-cigarette liquids can help curb youth vaping – doctors
21 Aug 2026 08:12

MAYS IBRAHIM (ABU DHABI)

The UAE is introducing a minimum excise price of Dh1 per millilitre on vape liquids from September 1, a move that doctors say could discourage consumption among teenagers and young adults.

The measure builds on the 100% excise tax already imposed on electronic smoking devices and their liquids, which was introduced in the UAE in 2019.

Under the new rule, the excise price for vape liquids cannot fall below Dh1 per millilitre, potentially increasing the tax burden on lower-priced products. A 60ml liquid sold for Dh40, for example, would be subject to tax based on a minimum excise price of Dh60. 

Doctors believe that measures reducing affordability may help discourage young people from experimenting with these products. 

"International public health experience has shown that adolescents are generally more sensitive to price increases than adults because they have limited disposable income," Dr Hassan Hababa, Specialist in Paediatrics at Burjeel Day Surgery Center, Shahama, told Aletihad.

He argues that pricing policies work best when combined with broader prevention efforts, including education, parental engagement, age-restriction enforcement, and public awareness campaigns. 

"There is no single solution to youth vaping, but reducing accessibility and affordability can be an important part of a comprehensive public health approach," Dr Hababa added. 

Dr Saheer Sainalabdeen, Pulmonologist at Medeor Hospital in Abu Dhabi, said that taxation is best accompanied by restrictions on flavours and advertising, as well as accessible, medically supported cessation programmes.

Teenagers, Dr Hababa added, remain particularly vulnerable because vaping is often perceived as harmless or less dangerous than smoking, "which is simply not the case."

"Many young people are attracted by flavoured products, social media trends, and the misconception that vaping is 'just water vapour'." In reality, he said, vaping can expose adolescents to nicotine and other potentially harmful substances while their brains and bodies are still developing.

"The brain continues to mature well into the mid-20s, particularly the areas involved in decision-making, impulse control, attention, and emotional regulation," he explained. "Nicotine can interfere with these developmental processes."

He also warned that prolonged vaping can irritate and damage the respiratory system, causing persistent coughing, increased mucus production, shortness of breath, and reduced exercise tolerance.

"This is why we strongly encourage parents and caregivers to view vaping not as a harmless trend, but as a significant health issue that deserves attention and early intervention," Dr Hababa said.

Health Risks Explained

The Ministry of Health and Prevention (MoHAP) has previously warned against the promotion of electronic smoking products as safer alternatives to traditional cigarettes. 

While the long-term health effects of vaping are still being studied, Dr Sainalabdeen said the clinical signs he is seeing are concerning.

"For someone who does not smoke, starting to vape is not harm reduction," he said, noting that the concern is particularly acute among adolescents.

Artificial flavourings in vape juice can cause significant, long-term scarring in the lungs' small airways, making it more difficult to breathe, according to Dr Sainalabdeen. 

"When a person vapes, a harmful chain reaction begins in the chest. The lungs are designed for clean air, not for inhaling vaporised oils."

Oils in e-liquids can coat and obstruct the lungs' natural defence cells, making the body more vulnerable to serious respiratory infections, he explained. 

Meanwhile, high levels of nicotine place immediate stress on the heart by stiffening blood vessels, increasing heart rate, and raising blood pressure, while heating e-liquids can produce cancer-causing chemicals such as formaldehyde and release toxic heavy metals directly into the bloodstream.

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